Income taxation of American Indians (including Alaska Natives) / Bruce N. Edwards, Esq., Sorensen & Edwards, P.S., Seattle, Washington, [www.sorensenandedwards.com].
2019
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS | |
Author
Title
Income taxation of American Indians (including Alaska Natives) / Bruce N. Edwards, Esq., Sorensen & Edwards, P.S., Seattle, Washington, [www.sorensenandedwards.com].
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2019]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 615.
Formatted Contents Note
Detailed Analysis I. Overview
II. Federal Income Taxation of Tribes and Tribal Governments
III. Taxation of Native Corporations
IV. Settlement Trusts
V. Taxation of American Indians (Including Alaska Natives) on Non-ANCSA Income
VI. Taxation of Individual Alaska Native Receiving ANCSA Income
VII. Tax Incentives for Those Hiring American Indians (Including Alaska Natives) or Conducting a Trade or Business on American Indian Property
VIII. Miscellaneous
Working Papers.
II. Federal Income Taxation of Tribes and Tribal Governments
III. Taxation of Native Corporations
IV. Settlement Trusts
V. Taxation of American Indians (Including Alaska Natives) on Non-ANCSA Income
VI. Taxation of Individual Alaska Native Receiving ANCSA Income
VII. Tax Incentives for Those Hiring American Indians (Including Alaska Natives) or Conducting a Trade or Business on American Indian Property
VIII. Miscellaneous
Working Papers.
Summary
"Tax Management Portfolio, Income Taxation of American Indians (Including Alaska Natives), No. 615, analyzes the income tax treatment of American Indians (including Alaska Natives). It is a popular misunderstanding that all American Indians and all American Indian entities are not subject to federal income taxation. While American Indian tribes (including Alaska Native tribal entities) themselves are not subject to federal income taxation because they are essentially analogous to state and local governments, individual American Indians (including Alaska Natives) are subject to such taxation unless there is an express federal statute or treaty provision providing an exemption. The Native Corporations and Settlement Trusts created pursuant to the Alaska Native Claims Settlement Act (ANCSA) are also subject to the federal income tax, although various statutory provisions modify the manner in which the federal income tax applies to these entities."
Source of Description
Description based on contents viewed on July 31, 2019; title from description page.
Location
www
Available in Other Form
Print version: Edwards, Bruce N. Income taxation of American Indians (including Alaska Natives). Arlington, VA : Tax Management Inc., [2019]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in